{"id":35083,"date":"2022-12-03T15:52:37","date_gmt":"2022-12-03T08:52:37","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=35083"},"modified":"2024-12-19T16:20:40","modified_gmt":"2024-12-19T09:20:40","slug":"3-334-doanh-nghiep-nganh-san-nguy-co-thut-lui-vi-cham-hoan-thue-vat","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-334-doanh-nghiep-nganh-san-nguy-co-thut-lui-vi-cham-hoan-thue-vat\/","title":{"rendered":"3.334. Doanh nghi\u1ec7p ng\u00e0nh s\u1eafn nguy c\u01a1 \u201cth\u1ee5t l\u00f9i\u201d v\u00ec ch\u1eadm ho\u00e0n thu\u1ebf VAT"},"content":{"rendered":"

Doanh nghi\u1ec7p ng\u00e0nh s\u1eafn nguy c\u01a1 \u201cth\u1ee5t l\u00f9i\u201d v\u00ec ch\u1eadm ho\u00e0n thu\u1ebf VAT<\/span><\/h4>\n
(D\u0110DN) – Doanh nghi\u1ec7p nh\u1ea5n m\u1ea1nh, vi\u1ec7c ho\u00e0n thu\u1ebf VAT n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 khi\u1ebfn ng\u00e0nh s\u1eafn nguy c\u01a1 th\u1ee5t l\u00f9i, th\u1ecb ph\u1ea7n s\u1ebd thu\u1ed9c v\u1ec1 \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh.<\/h5>\n

Theo \u00f4ng Ph\u1ea1m V\u0169 H\u00e0, T\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i s\u1eafn Vi\u1ec7t Nam cho bi\u1ebft, th\u1eddi gian qua, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n g\u1eedi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng r\u00e0 so\u00e1t kh\u00e1ch h\u00e0ng Trung Qu\u1ed1c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf VAT c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\"Doanh<\/p>\n

S\u1eafn v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb s\u1eafn l\u00e0 m\u1ed9t trong 3 lo\u1ea1i c\u00e2y tr\u1ed3ng xu\u1ea5t kh\u1ea9u ch\u1ee7 l\u1ef1c, xu\u1ea5t kh\u1ea9u tr\u00ean 1 t\u1ef7 USD kim ng\u1ea1ch.<\/em><\/h5>\n

C\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 \u0111\u1ea1o n\u00e0y \u0111\u1ec3 x\u00e1c minh kh\u00e1ch h\u00e0ng, ng\u01b0\u1eddi mua h\u00e0ng t\u1eeb Trung Qu\u1ed1c, d\u1eabn \u0111\u1ebfn d\u1eebng ho\u00e0n ti\u1ec1n thu\u1ebf VAT c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u s\u1eafn. T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y, s\u1ed1 thu\u1ebf VAT c\u1ee7a ng\u00e0nh s\u1eafn ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n kho\u1ea3ng 1.000 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00f3 th\u1ec3 l\u00e0 cao h\u01a1n n\u1eefa trong th\u1eddi gian t\u1edbi n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 ch\u00ednh s\u00e1ch li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf.<\/p>\n

\u00d4ng H\u00e0 nh\u1ea5n m\u1ea1nh c\u00e2u chuy\u1ec7n n\u00e0y \u0111\u00e3 k\u00e9o d\u00e0i h\u01a1n 2 n\u0103m. Hi\u1ec7p h\u1ed9i S\u1eafn v\u00e0 doanh nghi\u1ec7p \u0111\u00e3 g\u1eedi ki\u1ebfn ngh\u1ecb l\u00ean T\u1ed5ng c\u1ee5c thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 c\u00f3 3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o. Nh\u01b0ng \u0111\u1ebfn nay, B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee5 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p v\u1eeba l\u00e0m v\u1eeba lo, c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng l\u00fang t\u00fang.<\/p>\n

\u201cVi\u1ec7c ho\u00e0n thu\u1ebf VAT n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 khi\u1ebfn ng\u00e0nh s\u1eafn nguy c\u01a1 th\u1ee5t l\u00f9i, th\u1ecb ph\u1ea7n s\u1ebd thu\u1ed9c v\u1ec1 \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh. Ch\u00fang t\u00f4i mong mu\u1ed1n c\u01a1 quan li\u00ean quan c\u00f3 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ng\u00e0nh\u201d, \u00f4ng H\u00e0 ki\u1ebfn ngh\u1ecb.<\/p>\n

Theo Hi\u1ec7p h\u1ed9i S\u1eafn, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb C\u1ee5c c\u1ea3nh s\u00e1t \u0111i\u1ec1u tra t\u1ed9i ph\u1ea1m v\u1ec1 tham nh\u0169ng, kinh t\u1ebf v\u00e0 bu\u00f4n l\u1eadu x\u00e1c minh t\u00e0i li\u1ec7u ho\u00e0n thu\u1ebf c\u1ee7a m\u1ed9t c\u00f4ng ty thu\u1ed9c hi\u1ec7p h\u1ed9i. C\u01a1 quan c\u1ea3nh s\u00e1t \u0111i\u1ec1u tra sau \u0111\u00f3 \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi \u201ckh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m\u201d. Th\u1ebf nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y c\u01a1 quan thu\u1ebf v\u1eabn ch\u01b0a c\u00f3 v\u0103n b\u1ea3n c\u1ee5 th\u1ec3 \u0111\u1ec3 tr\u1ea3 l\u1eddi cho c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1ec1 h\u01b0\u1edbng gi\u1ea3i quy\u1ebft chuy\u1ec7n n\u00e0y.<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong> \u0111\u1ec1 ngh\u1ecb, \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u00e3 c\u00f3 k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan c\u00f4ng an th\u00ec ngay l\u1eadp t\u1ee9c cho ho\u00e0n thu\u1ebf VAT. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty kh\u00e1c, ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o c\u00e1c \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf VAT \u0111\u1ec3 ho\u00e0n thu\u1ebf. Kh\u00f4ng th\u1ec3 b\u1eaft c\u00e1c c\u00f4ng ty Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi c\u00e1i sai (n\u1ebfu c\u00f3) c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, v\u00ec l\u00fd do th\u00ec \u0111\u00e3 r\u00f5 v\u00e0 v\u00ec ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh.<\/em><\/p>\n

\u201cNg\u00e0nh thu\u1ebf c\u00f3 th\u1ec3 nghi ng\u1edd doanh nghi\u1ec7p nh\u01b0ng kh\u00f4ng th\u1ec3 kh\u00f4ng tin v\u00e0o s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e0nh h\u1ea3i quan; c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ecdi bi\u1ec7n ph\u00e1p \u0111\u1ec3 ch\u1ed1ng th\u1ea5t thu thu\u1ebf nh\u01b0ng ph\u1ea3i d\u1ef1a tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt. C\u00f2n sau n\u00e0y, ph\u00e1t hi\u1ec7n ra doanh nghi\u1ec7p n\u00e0o sai ph\u1ea1m, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf th\u00ec \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd th\u1eadt nghi\u00eam\u201d, \u00f4ng \u0110\u1ee9c n\u00eau \u00fd ki\u1ebfn.<\/em><\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, v\u0103n b\u1ea3n k\u00eau c\u1ee9u kh\u1ea9n c\u1ea5p t\u1edbi Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u1ee7a Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam v\u00e0o th\u00e1ng 3\/2022 c\u00f3 k\u00e8m ch\u1eef k\u00fd c\u1ee7a 42 doanh nghi\u1ec7p s\u1eafn, c\u00f9ng \u0111\u1ec1 ngh\u1ecb d\u1eebng th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n s\u1ed1 632\/TCT-TTKT ng\u00e0y 7\/3\/2022 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng x\u00e1c minh kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, d\u1eabn t\u1edbi vi\u1ec7c d\u1eebng v\u00e0 truy thu ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) c\u1ee7a doanh nghi\u1ec7p s\u1eafn.<\/p>\n

Vi\u1ec7c 42 doanh nghi\u1ec7p ph\u1ea3i k\u00eau c\u1ee9u kh\u1ea9n c\u1ea5p ch\u1ec9 l\u00e0 \u201cgi\u1ecdt n\u01b0\u1edbc tr\u00e0n ly\u201d, b\u1edfi ngay sau khi T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 V\u0103n b\u1ea3n 2495\/TCT-TTKT, t\u1eeb th\u00e1ng 8\/2021 t\u1edbi nay, Hi\u1ec7p h\u1ed9i S\u1eafn Vi\u1ec7t Nam v\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 k\u00eau t\u1edbi nhi\u1ec1u b\u1ed9, ng\u00e0nh ch\u1ee9c n\u0103ng v\u1edbi c\u00f9ng m\u1ed9t n\u1ed9i dung: C\u00f3 nhi\u1ec1u doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng ch\u00ednh trong l\u0129nh v\u1ef1c cung c\u1ea5p tinh b\u1ed9t s\u1eafn kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n r\u1ea5t l\u1edbn, \u0111i\u1ec3n h\u00ecnh l\u00e0 C\u00f4ng ty c\u1ed5 ph\u1ea7n Fococev Vi\u1ec7t Nam (TP.HCM) \u0111ang t\u1ed3n \u0111\u1ecdng tr\u00ean 384 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n

S\u1ed1 thu\u1ebf VAT c\u1ee7a ng\u00e0nh s\u1eafn ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n kho\u1ea3ng 1.000 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00f3 th\u1ec3 l\u00e0 cao h\u01a1n n\u1eefa trong th\u1eddi gian t\u1edbi.<\/em><\/h5>\n

Tuy nhi\u00ean 2 n\u0103m qua v\u1ea5n \u0111\u1ec1 v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft. Vi\u1ec7c kh\u00f4ng ho\u00e0n thu\u1ebf, m\u00e0 l\u1ea1i c\u00f2n truy thu thu\u1ebf GTGT s\u1ebd khi\u1ebfn c\u00e1c doanh nghi\u1ec7p s\u1eafn c\u00f3 nguy c\u01a1 ph\u00e1 s\u1ea3n, b\u1edfi ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng n\u00e0y l\u00e0 mi\u1ec5n thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT, n\u00ean nhi\u1ec1u doanh nghi\u1ec7p \u0111i vay ti\u1ec1n ng\u00e2n h\u00e0ng \u0111\u1ec3\u00a0thu mua s\u1eafn cho n\u00f4ng d\u00e2n v\u00e0 mong ch\u1edd v\u00e0o kho\u1ea3n ho\u00e0n thu\u1ebf (v\u00e0o v\u1ee5 thu ho\u1ea1ch, m\u1ed7i doanh nghi\u1ec7p trung b\u00ecnh ph\u1ea3i b\u1ecf ra g\u1ea7n 2 t\u1ef7 \u0111\u1ed3ng\/ng\u00e0y \u0111\u1ec3 thu mua 500-1.000 t\u1ea5n c\u1ee7 s\u1eafn cho b\u00e0 con).<\/p>\n

Nay kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf s\u1ebd khi\u1ebfn doanh nghi\u1ec7p kh\u00f4ng d\u00e1m xu\u1ea5t kh\u1ea9u, nh\u00e0 m\u00e1y kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng, c\u00f9ng v\u1edbi c\u00e1c chi ph\u00ed, ti\u1ec1n vay ng\u00e2n h\u00e0ng kh\u00f4ng th\u1ec3 tr\u1ea3 n\u1ed5i s\u1ebd khi\u1ebfn h\u00e0ng tr\u0103m doanh nghi\u1ec7p, c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t s\u1ebd ph\u1ea3i d\u1eebng thu mua cho b\u00e0 con tr\u1ed3ng s\u1eafn. \u0110i\u1ec1u n\u00e0y c\u00f2n khi\u1ebfn nhi\u1ec1u h\u1ed9 n\u00f4ng d\u00e2n tr\u1ed3ng s\u1eafn r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng n\u1ee3 n\u1ea7n khi s\u1eafn tr\u1ed3ng ra kh\u00f4ng ai mua.<\/p>\n

Trong khi \u0111\u00f3, s\u1eafn v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb s\u1eafn l\u00e0 m\u1ed9t trong 3 lo\u1ea1i c\u00e2y tr\u1ed3ng xu\u1ea5t kh\u1ea9u ch\u1ee7 l\u1ef1c, c\u00f3 kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u cao nh\u1ea5t c\u1ee7a Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o danh s\u00e1ch c\u00e2y ch\u1ee7 l\u1ef1c qu\u1ed1c gia, xu\u1ea5t kh\u1ea9u tr\u00ean 1 t\u1ef7 USD kim ng\u1ea1ch, v\u1edbi h\u00e0ng tr\u0103m doanh nghi\u1ec7p, t\u1ea1o vi\u1ec7c l\u00e0m cho 1,2 tri\u1ec7u lao \u0111\u1ed9ng, \u0111\u01b0\u1ee3c xem l\u00e0 c\u00e2y x\u00f3a \u0111\u00f3i gi\u1ea3m ngh\u00e8o cho b\u00e0 con v\u00f9ng s\u00e2u, v\u00f9ng xa.<\/p>\n

Trung Qu\u1ed1c l\u1ea1i l\u00e0 th\u1ecb tr\u01b0\u1eddng xu\u1ea5t kh\u1ea9u s\u1eafn l\u1edbn c\u1ee7a Vi\u1ec7t Nam, chi\u1ebfm t\u1edbi 93%. Kh\u00f4ng nh\u1eefng kh\u00f3 kh\u0103n t\u1eeb ho\u00e0n thu\u1ebf, ng\u00e0nh s\u1eafn hi\u1ec7n ph\u1ea3i c\u1ea1nh tranh quy\u1ebft li\u1ec7t v\u1edbi Th\u00e1i Lan, Indonesia\u2026 Trong khi Th\u00e1i Lan, Indonesia c\u00f3 l\u1ee3i th\u1ebf v\u1ec1 quy m\u00f4 l\u1edbn, h\u1ec7 th\u1ed1ng logistics t\u1ed1t, c\u00f2n s\u1eafn Vi\u1ec7t Nam ch\u1ec9 c\u00f3 l\u1ee3i th\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi v\u1edbi Trung Qu\u1ed1c (chi\u1ebfm 60%).<\/p>\n

Thy<\/strong> H\u1eb1ng<\/strong><\/h5>\n

————-<\/p>\n

Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p 03-12-2022:<\/em><\/strong><\/p>\n

https:\/\/diendandoanhnghiep.vn\/doanh-nghiep-nganh-san-nguy-co-thut-lui-vi-cham-hoan-thue-vat-235525.html<\/a><\/em><\/p>\n

(158\/1.095) #hiephoisan #thue #tongcucthue<\/em>","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p ng\u00e0nh s\u1eafn nguy c\u01a1 \u201cth\u1ee5t l\u00f9i\u201d v\u00ec ch\u1eadm ho\u00e0n thu\u1ebf VAT (D\u0110DN) – Doanh nghi\u1ec7p nh\u1ea5n m\u1ea1nh, vi\u1ec7c ho\u00e0n thu\u1ebf VAT n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 khi\u1ebfn ng\u00e0nh s\u1eafn nguy c\u01a1 th\u1ee5t l\u00f9i, th\u1ecb ph\u1ea7n s\u1ebd thu\u1ed9c v\u1ec1 \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh. Theo \u00f4ng Ph\u1ea1m V\u0169 H\u00e0, T\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i s\u1eafn […]<\/p>\n","protected":false},"author":2,"featured_media":35084,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[34,38,53],"class_list":["post-35083","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-thue","tag-quan-ly-nha-nuoc"],"acf":[],"yoast_head":"\n3.334. 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